Scenario comparison
| Scenario | Tax base | Church tax rate | Church tax | Net after church tax |
|---|
German church tax rates by state
| Federal state | Church tax rate |
|---|---|
| Baden-Württemberg | 8% |
| Bavaria | 8% |
| Berlin | 9% |
| Brandenburg | 9% |
| Bremen | 9% |
| Hamburg | 9% |
| Hesse | 9% |
| Mecklenburg-Western Pomerania | 9% |
| Lower Saxony | 9% |
| North Rhine-Westphalia | 9% |
| Rhineland-Palatinate | 9% |
| Saarland | 9% |
| Saxony | 9% |
| Saxony-Anhalt | 9% |
| Schleswig-Holstein | 9% |
| Thuringia | 9% |
How German church tax works
Church tax (Kirchensteuer) is a surcharge levied by state tax authorities on behalf of church-tax-liable religious communities. It is calculated as a percentage of your German income tax or wage tax, not of your gross salary.
Core formula
rate = 8% in Bavaria and Baden-Württemberg
rate = 9% in all other German states
if not a church member → church tax = €0
Who pays church tax?
Church tax applies only to members of religious communities that are recognised as church-tax-liable bodies under German law. This includes the Catholic Church, the Protestant Church (Evangelische Kirche) and certain other communities. If you leave the church (Kirchenaustritt), church tax no longer applies.
Child allowances and church tax
Child-related tax rules (Kinderfreibetrag) can affect the underlying income tax base used for the church tax assessment. Where child allowances reduce assessed income tax, the church tax base is correspondingly reduced. This calculator reflects children in the linked salary mode estimate.
Solidarity surcharge
The solidarity surcharge (Solidaritätszuschlag) is a separate federal levy and is not part of church tax. It is shown in this calculator for reference only. Since 2021 most taxpayers no longer pay Soli, as it was abolished for the majority of income earners.
Assumptions
This calculator estimates church tax from the income tax base entered or generated. It does not determine legal membership status. Actual payroll may differ if the underlying wage tax estimate differs. Child-related tax rules may affect the underlying church tax base.